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of <h1>GST Tribunal Mandates 5-Year Physical Record and 15-Year Petition Preservation for Comprehensive Legal Documentation</h1> The statutory provision outlines record preservation requirements for the Goods and Services Tax Appellate Tribunal. Physical records must be preserved for five years after final order passing, while petition records, orders, and directions must be maintained by the Registry for fifteen years. This rule ensures comprehensive documentation and archival of legal proceedings related to GST tribunal cases.
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